2025-03-14T10:20:29+00:00 2024-04-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-05-01 941339635 Simpson University SIMP 5302245600 2211 College View Drive Redding CA 96003 Dr Norman Hall President 2025-03-14 true Ashley Peabody P01385870 5055022746 2025-03-14 2023 2025-03-06 01:10:19Z Dr Norman Hall 2211 College View Drive Redding CA 96003 40517323 false X SimpsonU.edu X 1955 CA Developing each student in mind, faith, and character for a life-time of meaningful work and service. 21 21 546 25 0 0 6862256 4517646 28927822 32867303 576812 563397 819681 707140 37186571 38655486 11178772 12575076 0 0 12775494 13387086 0 0 833522 14030496 13701447 37984762 39663609 -798191 -1008123 52041923 50371200 31923180 30963714 20118743 19407486 Simpson University is a Christ-centered learning community committed to developing each student in mind, faith, and character for a life-time of meaningful work and service in a constantly changing world. false false 33963049 12575076 32867303 Simpson University is an institution of higher learning offering liberal arts and professional studies degrees and a graduate school. The University served approximately 701 traditional undergraduate students and 209 other education and graduate level students. 33963049 true true false true false false false false true true false false false true false true false true false false false false false true false false false true true true false false false false false false false false true false false false false false false true true false false false true 1241 0 true 546 true false false false false false true true false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false CA CO AK OR WA X Timothy N Dietz 5302245600 2211 College View Drive Reddings CA 96003 Adam McElvain Board Vice Chair 1.0 X X 0 0 0 Dr James M Postma Board Chair 1.0 X X 0 0 0 Rev Dennis Pust Board Secretary 1.0 X X 0 0 0 David Gilmore Trustee 1.0 X 0 0 0 David S Richey Trustee 1.0 X 0 0 0 Dr Gary D Friesen Trustee 1.0 X 0 0 0 Dr Jo Anne Cripe Trustee 1.0 X 0 0 0 Dr Thomas J Perry Trustee 1.0 X 0 0 0 Frank Harding Trustee 1.0 X 0 0 0 Jim Goddard Trustee 1.0 X 0 0 0 Josh Barker Trustee 1.0 X 0 0 0 Julie K Irving Trustee 1.0 X 0 0 0 Kimberly Allen Trustee 1.0 X 0 0 0 Lue Thao Trustee 1.0 X 0 0 0 Mark Matheson Trustee 1.0 X 0 0 0 Nha Tran Trustee 1.0 X 0 0 0 Norman F Reinhardt Trustee 1.0 X 0 0 0 Raymond L Homan Trustee 1.0 X 0 0 0 Rebecca Berg Trustee 1.0 X 0 0 0 Rev Monty C Wright Trustee 1.0 X 0 0 0 Rev Rob Douglas Trustee 1.0 X 0 0 0 Dr Norman D Hall President 40.0 X 153521 0 121264 Robert Quirk Chief Operations Officer 40.0 X 116662 0 22955 Timothy N Dietz Chief Financial Officer 40.0 X 118813 0 27228 Dale Simmons Provost (part year) 40.0 X 115761 0 12069 John Ayabe Provost 40.0 X 102558 0 1409 Ken White Dean of Advancement 40.0 X 107480 0 30996 Lisa Scott Dean of School of Nursing 40.0 X 102951 0 19960 Robert Harley Athletic Director 40.0 X 110590 0 26857 928336 0 262738 8 false true false Sage Dining Services 1402 York Rd Lutherville Timonium MD 21093 Cafeteria Food Service 2074113 Frandsen Constrution PO Box 998 Anderson CA 96007 Buildiing & Maintenance 571922 Centrinel LLC 794 Bingham Rd Ridgewood NJ 07452 IT Department Mgmt 513474 Nichols Melburg & Rossetto Inc 301 Knollcrest Dr Redding CA 96002 Architects 493506 Shasta Orthopaedics & Sports 1256 Liberty St Redding CA 96001 Athletic Training 270996 18 31456 2806039 1680151 5058 4517646 Tuition and fees 611310 26745795 26745795 Residence Housing 611310 4520664 4520664 Educational Conferences 611310 141272 141272 1459572 1459572 0 0 32867303 454555 454555 1195698 564229 631469 0 631469 631469 1387360 1278518 108842 0 108842 108842 7280 31456 19090 -11810 -11810 87481 0 0 87481 87481 38655486 32867303 0 1270537 12575076 12575076 577785 577785 129789 47604 16367 65818 10623473 8523683 1765201 334589 1194484 965453 183972 45059 861555 696360 132695 32500 69201 15090 53407 704 252096 252096 104280 104280 636545 197329 394658 44558 661874 559649 98277 3948 937087 757410 144328 35349 296598 239729 45681 11188 2751676 2621617 108775 21284 1110722 897752 171071 41899 1793627 1449716 276251 67660 1078605 871793 166124 40688 1132831 915622 174476 42733 Student Activities 799264 781653 17611 Equipment R & M / Small equipment rental 744630 610835 107472 26323 Library Supplies 618023 618023 Memberships 325100 262765 50071 12264 389288 355890 26440 6958 39663609 33963049 4867038 833522 1696966 163250 6049005 5585938 3204881 2492869 162239 151696 0 0 0 75644 15742 24210 24210 100799 55504 52419642 20848544 30149589 31571098 6468181 6760317 2320048 2033481 0 0 1790361 1517095 52041923 50371200 1380143 769716 0 0 28957527 28967194 0 0 0 0 496000 441000 1089510 785804 31923180 30963714 X 8651022 7728886 11467721 11678600 20118743 19407486 52041923 50371200 -1008123 296866 0 X false true X true true true X 5202088 17121327 14746087 6862256 4517646 48449404 0 0 5202088 17121327 14746087 6862256 4517646 48449404 574346 47875058 246 235783 302103 913924 1650253 3102309 0 0 0 0 382828 87481 470309 52022022 140890855 0.9203 0.9388 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - INSURANCE SETTLEMENT, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 382828.0, COLUMN E - , COLUMN F - 382828.0; DESCRIPTION - MISC INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 87481.0, COLUMN F - 87481.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 6000 6000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Dues paid for memberships to Higher Education lobbying groups. 6836063 105804 457373 24798 7374442 7190291 38261 -17051 153725 221713 0 6836063 7388879 272667 -374098 0 97157 0 7190291 5990453 167498 1235095 0 4167 0 7388879 7649301 40846 -19475 1680219 0 0 5990453 0.0476 0.9524 0.0 false false 622289 622289 38865772 13954804 24910968 7322510 4080854 3241656 5609071 2812886 2796185 31571098 Annuity and trust obligations 388816 Operating lease obligations 396988 785804 26937609 296866 583319 880185 26057424 104280 12493782 12598062 38655486 27648866 583319 583319 27065547 104280 12493782 12598062 39663609 Schedule D, Part V, Line 4 Intended uses of endowment funds To fund student scholarships. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expenses - 19090 Rent Expenses - 564229 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships netted against revenue - 12493782 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 19090 Rent Expenses - 564229 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships netted against revenue - 12493782 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University receives federal assistance to award financial aid to eligible students. Golf Tournament 38736 31456 7280 2069 9636 6755 630 0 0 38736 31456 7280 2069 9636 6755 630 19090 -11810 true Scholarships 733 12493782 HEERF Grants 19 81294 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Simpson University awards financial aid grants to students in accordance with the University's institutional financial aid policies. All scholarships are awarded to current students of the institution, thus enabling the institution to track their academic performance and use of all scholarship funds. Scholarships funds are directly applied to the student accounts with no cash changing hands. X true true X X X true false false false false false false false false Dr Norman D Hall President 153521 0 0 0 0 0 28769 0 92495 0 274785 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Dr. Norman D. Hall, President, received a ministerial housing allowance during the reporting period. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Schedule J, Part I, Line 4a Severance or change-of-control payment Dale Simmons, Provost, received a severance payment of $55,250. A California Municipal Finance Authority 201563466 13048VUK2 2020-12-17 29500000 Refinance debt and various capital projects false false false A 3523000 29514660 2434521 590000 2900000 3118906 20471233 2023 false true true true A false false false false 0.0 0.0 0.0 false false true A false true false false false false false false true A true Schedule K, Part II, Line 3 Total proceeds of issue The amount reported here includes $14,660 of accrued interest. This explains the difference from the amount reported on Part I, column (e). Allison Hall Family member of Dr. Norman D. Hall, President 65818 Compensation false Micah Dietz Family member of Timothy N. Dietz, CFO 16367 Compensation false Jonathan Hall Family member of Dr. Norman D. Hall, President 47604 Compensation false Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall be composed of the Board Chair (who shall chair the committee meetings), all former Board Chairs, the current Vice Chair(s), the Board Secretary, the Board Committee Chairs, and a District Superintendent designated by the Board Chair. The primary responsibilities of this committee are to: 1) Establish, monitor, and evaluate all responsibilities and activities of the Board. 2) Ensure that all Board actions are consistent with the University's Strategic Plan, the University's By-Laws, and the Board's Policy Manual. 3) Review and recommend policies and procedures applicable to relationships between the Board, the University President, and Staff. 4) Conduct the annual evaluation of the President and rate his or her performance, establishing performance objectives for the upcoming year. 5) Serve, along with the Board Chair, as the selection committee making recommendations to the full Board for Presidential appointments during transitions in institutional leadership. 6) Draft and authorize the Chair to execute contracts of employment between the University and its President, and, when appropriate, President's spouse, reporting back to the full board on any such actions taken 7) Annually review compensation and benefits for all Simpson University Executive Staff members that they are just and reasonable in comparison with available salary survey data (such as the CCCU survey). 8) Oversee and monitor all legal matters; and 9) Act on behalf of the Board at and between Board meetings on matters specifically delegated to it by resolution of the full Board. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the CFO and Controller. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The University has a written conflict of interest policy that is signed by all officers and board members on an annual basis. The signed statements are reviewed by members of the Executive Committee. The individual members of the Executive Committee do not review their own signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive Committee of the board of trustees reviews compensation data compiled from the Coalition of Christian Colleges and University's (CCCU) national salary survey. This data shows current executive salaries and considers those along with the standard employee pay increase for all university employees. The Executive Committee determines the compensation for all executives. The Secretary of the board of trustees signs the employee contracts for executives and the signed contracts are saved in the applicable human resource files. Form 990, Part VI, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Line 15a Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VII, Section A, Line 1a, Column (D) Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1459572, Related or Exempt Function Revenue: 1459572, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other revenue - Total Revenue: 87481, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 87481; Charitable Remainder Annuity Trust (1) Trust CA Simpson University true Charitable Remainder Unitrust (2) Trust CA Simpson University true Charitable Remainder Trust (1) Trust CA Simpson University true false false false false false false false false false false false false false false false false false false false